A comparative income statement is given below for McKenzie Sales, Ltd., of Toronto:

McKenzie Sales, Ltd. Comparative Income Statement
	This Year			Last Year
Sales	$	8,000,000		$	6,000,000
Cost of goods sold		4,984,000			3,516,000
Gross margin		3,016,000			2,484,000
Selling and administrative expenses:
Selling expenses		1,480,000			1,092,000
Administrative expenses		712,000			618,000
Total expenses		2,192,000			1,710,000
Net operating income		824,000			774,000
Interest expense		96,000			84,000
Net income before taxes	$	728,000		$	690,000

Members of the companys board of directors are surprised to see that net income increased by only $38,000 when sales increased by two million dollars.

Required:
1.	Express each year's income statement in common-size percentages. (Round your percentage answers to 1 decimal place (i.e., 0.1234 should be entered as 12.3).)

	This Year		Last Year
Sales		%		%
Cost of goods sold		%		%
Gross margin		%		%
Selling and administrative expenses:
Selling expenses		%		%
Administrative expenses		%		%
Total selling and administrative expenses		%		%
Net operating income		%		%
Interest expense		%		%
Net income before taxes		%		%